In a vehicle seat, a movable frame tiltably connected to a seat back is provided with an impact absorbing property. The vehicle seat comprises a seat back frame, and a movable frame connected to the seat back frame via a reclining mechanism so as to be tiltable around a laterally extending rotational axial line and to correspond to an upper back portion of an occupant, the movable frame being provided with a first weakened portion configured to be a starting point of deformation when an external load exceeding a prescribed value is applied to the movable frame.